摘要
随着全球环境问题日益严峻，企业可持续发展已成为学术界与实务界的共同关注焦点。绿色财务管理作为一种新兴的管理理念，旨在通过将环境保护与财务决策相结合，推动企业在追求经济效益的同时兼顾生态效益。本研究以绿色财务管理在企业可持续发展中的应用为切入点，探讨其理论框架与实践路径。研究采用文献分析与案例研究相结合的方法，系统梳理了绿色财务管理的核心要素及其对企业可持续发展的促进作用。通过对多家实施绿色财务管理的企业进行深入分析，研究发现，绿色财务管理能够有效优化资源配置、降低环境风险，并提升企业的长期竞争力。此外，本研究创新性地提出了“绿色财务绩效评价体系”，该体系从经济、社会和环境三个维度全面衡量企业的绿色管理水平，为企业制定可持续发展战略提供了科学依据。研究表明，绿色财务管理不仅有助于企业实现经济效益与生态效益的双赢，还为构建绿色经济体系提供了重要支撑。本研究的主要贡献在于填补了绿色财务管理理论在实际应用中的空白，并为企业管理者提供了可操作的实践指南，为推动企业可持续发展提供了新的视角与方法。
关键词：绿色财务管理；企业可持续发展；绿色财务绩效评价体系；资源配置优化；环境风险降低
Abstract
As global environmental issues become increasingly severe, corporate sustainability has emerged as a shared focus of both academia and practice. Green financial management, as an emerging management concept, aims to integrate environmental protection with financial decision-making, thereby enabling businesses to pursue economic benefits while considering ecological impacts. This study explores the application of green financial management in corporate sustainability by examining its theoretical fr amework and practical pathways. Employing a combination of literature analysis and case studies, the research systematically reviews the core elements of green financial management and its role in promoting corporate sustainability. Through an in-depth analysis of multiple enterprises that have implemented green financial management, it is found that this approach can effectively optimize resource allocation, mitigate environmental risks, and enhance long-term competitiveness. Furthermore, this study innovatively proposes a "Green Financial Performance Evaluation System," which comprehensively measures corporate green management practices from economic, social, and environmental dimensions, providing a scientific basis for formulating sustainable development strategies. The findings indicate that green financial management not only facilitates a win-win outcome between economic and ecological benefits but also plays a critical role in constructing a green economic system. The primary contribution of this study lies in addressing the gap in the practical application of green financial management theory and offering actionable guidance for managers, thus providing new perspectives and methodologies to advance corporate sustainability.
Keywords：Green Financial Management; Enterprise Sustainable Development; Green Financial Performance Evaluation System; Resource Allocation Optimization; Environmental Risk Reduction
目 录
摘要 I
Abstract II
一、绪论 1
(一) 绿色财务管理的研究背景与意义 1
(二) 国内外研究现状分析 1
(三) 本文研究方法与技术路线 2
二、绿色财务管理的理论基础 2
(一) 绿色财务管理的核心概念 2
(二) 绿色财务管理的理论框架 3
(三) 绿色财务管理与传统财务管理的比较 3
三、绿色财务管理在企业实践中的应用 4
(一) 绿色投资决策的应用分析 4
(二) 绿色成本管理的实施路径 5
(三) 绿色绩效评估体系的构建 5
四、推动绿色财务管理促进可持续发展的策略 6
(一) 政策支持对绿色财务管理的影响 6
(二) 企业内部机制的优化路径 6
(三) 绿色财务管理未来发展方向探讨 7
结 论 8
参考文献 9
